Property Assessment Property Assessment Division Property Real Property Personal Property Homestead Exemption Documentary Stamp Tax Conservation Easements State Assessed Property Property Tax Dashboard Assessors/Parcel Search Rent-Restricted Housing Renewable Energy Information Legal Information Forms Calendars FAQ's Education Research Reports Contact Staff (PAD Directory) News Releases Inheritance Tax Property Assessment Statutes Chapter 77 PDF Version Search All Nebraska Statutes Revenue & Taxation Statutes, Chapter 77 Legislative Summaries To browse the contents of a specific article, select from the drop-down list. List of Article Article 1. Definitions Article 2. Property Taxable, Exemptions, Liens Article 3. Department of Revenue Article 4. Training and Certification of County Assessor Article 6. Assessment and Equalization of Railroad Property Article 7. Property Assessment Division Article 8. Public Service Entities Article 9. Insurance Companies Article 12. Personal Property, Where and How Listed Article 13. Assessment of Property Article 15. Equalization by County Board Article 16. Levy and Tax List Article 17. Collection of Taxes Article 18. Collection of Delinquent Real Property Taxes by Sale of Real Property Article 19. Collection of Delinquent Real Estate Taxes Through Court Proceedings Article 20. Inheritance Tax Article 22. Warrants Article 24. Miscellaneous Provisions Article 25. Affordable Housing Tax Credit Act Article 28. Unpaid Taxes on Governmental Property Article 32. Land Reutilization Authority Article 34. Political Subdivisions, Budget Limitations Article 35. Homestead Exemption Article 37. Mobile Homes Article 39. Uniform State Tax Lien Registration and Enforcement Article 41. Employment and Investment Growth Act Article 42. Property Tax Credit Act Article 44. Good Life Districts Article 46. Revenue Forecasting Article 50. Tax Equalization and Review Commission Act Article 52. Beginning Farmer Tax Credit Act Article 57. Nebraska Advantage Act Article 59. Nebraska Advantage Microenterprise Tax Act Article 62. Nameplate Capacity Tax Article 67. Nebraska Property Tax Incentive Act Article 68. Imagine Nebraska Act Article 73. School District Property Tax Relief Act Numeric listings of Chapter 77 Revenue and Taxation. By Statutes Neb. Rev. Stat. §§ 77-101 to 77-133 - Definitions Neb. Rev. Stat. §§ 77-201 to 77-212 - Property Taxable, Exemptions, Liens Neb. Rev. Stat. §§ 77-360 to 77-3127 - Department of Revenue Neb. Rev. Stat. §§ 77-414 to 77-422 - Training and Certification of County Assessor Neb. Rev. Stat. §§ 77-601- to 77-693 - Assessment and Equalization of Railroad Property Neb. Rev. Stat. §§ 77-701 to 77-709 - Property Assessment Division Neb. Rev. Stat. §§ 777-801 to 77-804 - Public Service Entities Neb. Rev. Stat. §§ 77-907 to 77-918 - Insurance Companies Neb. Rev. Stat. §§ 77-1201 to 77-1250.05 - Personal Property, Where and How Listed Neb. Rev. Stat. §§ 77-1301 to 77-1395 - Assessment of Property Neb. Rev. Stat. §§ 77-1501 to 77-1514 - Equalization by County Board Neb. Rev. Stat. §§ 77-1601 to 77-1634 - Levy and Tax List Neb. Rev. Stat. §§ 77-1701 to 77-1785 - Collection of Taxes Neb. Rev. Stat. §§ 77-1801 to 77-1863 - Collection of Delinquent Real Property Taxes by Sale of Real Property Neb. Rev. Stat. §§ 77-1901 to 77-1941 - Collection of Delinquent Real Estate Taxes Through Court Proceedings Neb. Rev. Stat. §§ 77-2001 to 77-2040 - Inheritance Tax Neb. Rev. Stat. §§ 77-2201 to 77-2215 - Warrants Neb. Rev. Stat. §§ 77-2411 to 77-2420 - Miscellaneous Provisions Neb. Rev. Stat. §§ 77-2501 to 77-2508 - Affordable Housing Tax Credit Act Neb. Rev. Stat. §§ 77-2801 to 77-2809 - Unpaid Taxes on Governmental Property Neb. Rev. Stat. §§ 77-3201 to 77-3213 - Land Reutilization Authority Neb. Rev. Stat. §§ 77-3401 to 77-3446 - Political Subdivisions, Budget Limitations Neb. Rev. Stat. §§ 77-77-3501 to 77-3530 - Homestead Exemption Neb. Rev. Stat. §§ 77-3701 to 77-3710 - Mobile Homes Neb. Rev. Stat. §§ 77-3901 to 77-3910 - Uniform State Tax Lien Registration and Enforcement Neb. Rev. Stat. §§ 77-4101 to 77-4113 - Employment and Investment Growth Act Neb. Rev. Stat. §§ 77-4209 to 77-4212 - Property Tax Credit Act Neb. Rev. Stat. §§ 77-4401 to 77-4430 - Good Life Districts Neb. Rev. Stat. §§ 77-4601 to 77-4603 - Revenue Forecasting Neb. Rev. Stat. §§ 77-5001 to 77-5031 - Tax Equalization and Review Commission Act Neb. Rev. Stat. §§ 77-5201 to 77-5215 - Beginning Farmer Tax Credit Act Neb. Rev. Stat. §§ 77-5701 to 77-5735 - Nebraska Advantage Act Neb. Rev. Stat. §§ 77-5901 to 77-5908 - Nebraska Advantage Microenterprise Tax Act Neb. Rev. Stat. §§ 77-6201 to 77-6204 - Nameplate Capacity Tax Neb. Rev. Stat. §§ 77-6701 to 77-6706 - Nebraska Property Tax Incentive Act Neb. Rev. Stat. §§ 77-6801 to 77-6846 - Imagine Nebraska Act Neb. Rev. Stat. §§ 77-7301 to 77-7305 - School District Property Tax Relief Act Article # Title Statutes Print Friendly Article 1. Definitions §§ 77-101 to 77-133 Searchable Article 2. Property Taxable, Exemptions, Liens §§ 77-201 to 77-212 Searchable Article 3. Department of Revenue §§ 77-360 to 77-3127 Searchable Article 4. Training and Certification of County Assessor §§ 77-414 to 77-422 Searchable Article 6. Assessment and Equalization of Railroad Property §§ 77-601- to 77-693 Searchable Article 7. Property Assessment Division §§ 77-701 to 77-709 Searchable Article 8. Public Service Entities §§ 77-801 to 77-804 Searchable Article 9. Insurance Companies §§ 77-907 to 77-918 Searchable Article 12. Personal Property, Where and How Listed §§ 77-1201 to 77-1250.05 Searchable Article 13. Assessment of Property §§ 77-1301 to 1395 Searchable Article 15. Equalization by County Board §§ 77-1501 to 77-1514 Searchable Article 16. Levy and Tax List §§ 77-1601 to 77-1634 Searchable Article 17. Collection of Taxes §§ 77-1701 to 77-1785 Searchable Article 18. Collection of Delinquent Real Property Taxes by Sale of Real Property §§ 77-1801 to 77-1863 Searchable Article 19. Collection of Delinquent Real Estate Taxes Through Court Proceedings §§ 77-1901 to 77-1941 Searchable Article 20. Inheritance Tax §§ 77-2001 to 77-2040 Searchable Article 22. Warrants §§ 77-2201 to 77-2215 Searchable Article 24. Miscellaneous Provisions §§ 77-2411 to 77-2420 Searchable Article 25. Affordable Housing Tax Credit Act §§ 77-2501 to 77-2508 Searchable Article 28. Unpaid Taxes on Governmental Property §§ 77-2801 to 77- 2809 Searchable Article 32. Land Reutilization Authority §§ 77-3201 to 77-3213 Searchable Article 34. Political Subdivisions, Budget Limitations §§ 77- 3401 to 77-3446 Searchable Article 35. Homestead Exemption §§ 77-3501 to 77-3530 Searchable Article 37. Mobile Homes §§ 77-3701 to 77-3710 Searchable Article 39. Uniform State Tax Lien Registration and Enforcement §§ 77-3901 to 77-3910 Searchable Article 41. Employment and Investment Growth Act §§ 77-4101 to 77-4113 Searchable Article 42. Property Tax Credit Act §§ 77-4209 to 77-4212 Searchable Article 44. Good Life Districts §§ 77- 4401 to 77-4430 Searchable Article 46. Revenue Forecasting §§ 77-4601 to 77-4603 Searchable Article 50. Tax Equalization and Review Commission Act §§ 77-5001 to 77-5031 Searchable Article 52. Beginning Farmer Tax Credit Act §§ 77-5201 to 77-5215 Searchable Article 57. Nebraska Advantage Act § 77-5701 to 77-5735 Searchable Article 59. Nebraska Advantage Microenterprise Tax Act § 77-5901 to 77-5908 Searchable Article 62. Nameplate Capacity Tax § 77-6201 to 77-6204 Searchable Article 67. Nebraska Property Tax Incentive Act § 77-6701 to 77-6706 Searchable Article 68. Imagine Nebraska Act § 77-6801 to 77-6846 Searchable Article 73. School District Property Tax Relief Act §77-7301 to 77-7305 Searchable
Chapter 77 PDF Version Search All Nebraska Statutes Revenue & Taxation Statutes, Chapter 77 Legislative Summaries To browse the contents of a specific article, select from the drop-down list. List of Article Article 1. Definitions Article 2. Property Taxable, Exemptions, Liens Article 3. Department of Revenue Article 4. Training and Certification of County Assessor Article 6. Assessment and Equalization of Railroad Property Article 7. Property Assessment Division Article 8. Public Service Entities Article 9. Insurance Companies Article 12. Personal Property, Where and How Listed Article 13. Assessment of Property Article 15. Equalization by County Board Article 16. Levy and Tax List Article 17. Collection of Taxes Article 18. Collection of Delinquent Real Property Taxes by Sale of Real Property Article 19. Collection of Delinquent Real Estate Taxes Through Court Proceedings Article 20. Inheritance Tax Article 22. Warrants Article 24. Miscellaneous Provisions Article 25. Affordable Housing Tax Credit Act Article 28. Unpaid Taxes on Governmental Property Article 32. Land Reutilization Authority Article 34. Political Subdivisions, Budget Limitations Article 35. Homestead Exemption Article 37. Mobile Homes Article 39. Uniform State Tax Lien Registration and Enforcement Article 41. Employment and Investment Growth Act Article 42. Property Tax Credit Act Article 44. Good Life Districts Article 46. Revenue Forecasting Article 50. Tax Equalization and Review Commission Act Article 52. Beginning Farmer Tax Credit Act Article 57. Nebraska Advantage Act Article 59. Nebraska Advantage Microenterprise Tax Act Article 62. Nameplate Capacity Tax Article 67. Nebraska Property Tax Incentive Act Article 68. Imagine Nebraska Act Article 73. School District Property Tax Relief Act Numeric listings of Chapter 77 Revenue and Taxation. By Statutes Neb. Rev. Stat. §§ 77-101 to 77-133 - Definitions Neb. Rev. Stat. §§ 77-201 to 77-212 - Property Taxable, Exemptions, Liens Neb. Rev. Stat. §§ 77-360 to 77-3127 - Department of Revenue Neb. Rev. Stat. §§ 77-414 to 77-422 - Training and Certification of County Assessor Neb. Rev. Stat. §§ 77-601- to 77-693 - Assessment and Equalization of Railroad Property Neb. Rev. Stat. §§ 77-701 to 77-709 - Property Assessment Division Neb. Rev. Stat. §§ 777-801 to 77-804 - Public Service Entities Neb. Rev. Stat. §§ 77-907 to 77-918 - Insurance Companies Neb. Rev. Stat. §§ 77-1201 to 77-1250.05 - Personal Property, Where and How Listed Neb. Rev. Stat. §§ 77-1301 to 77-1395 - Assessment of Property Neb. Rev. Stat. §§ 77-1501 to 77-1514 - Equalization by County Board Neb. Rev. Stat. §§ 77-1601 to 77-1634 - Levy and Tax List Neb. Rev. Stat. §§ 77-1701 to 77-1785 - Collection of Taxes Neb. Rev. Stat. §§ 77-1801 to 77-1863 - Collection of Delinquent Real Property Taxes by Sale of Real Property Neb. Rev. Stat. §§ 77-1901 to 77-1941 - Collection of Delinquent Real Estate Taxes Through Court Proceedings Neb. Rev. Stat. §§ 77-2001 to 77-2040 - Inheritance Tax Neb. Rev. Stat. §§ 77-2201 to 77-2215 - Warrants Neb. Rev. Stat. §§ 77-2411 to 77-2420 - Miscellaneous Provisions Neb. Rev. Stat. §§ 77-2501 to 77-2508 - Affordable Housing Tax Credit Act Neb. Rev. Stat. §§ 77-2801 to 77-2809 - Unpaid Taxes on Governmental Property Neb. Rev. Stat. §§ 77-3201 to 77-3213 - Land Reutilization Authority Neb. Rev. Stat. §§ 77-3401 to 77-3446 - Political Subdivisions, Budget Limitations Neb. Rev. Stat. §§ 77-77-3501 to 77-3530 - Homestead Exemption Neb. Rev. Stat. §§ 77-3701 to 77-3710 - Mobile Homes Neb. Rev. Stat. §§ 77-3901 to 77-3910 - Uniform State Tax Lien Registration and Enforcement Neb. Rev. Stat. §§ 77-4101 to 77-4113 - Employment and Investment Growth Act Neb. Rev. Stat. §§ 77-4209 to 77-4212 - Property Tax Credit Act Neb. Rev. Stat. §§ 77-4401 to 77-4430 - Good Life Districts Neb. Rev. Stat. §§ 77-4601 to 77-4603 - Revenue Forecasting Neb. Rev. Stat. §§ 77-5001 to 77-5031 - Tax Equalization and Review Commission Act Neb. Rev. Stat. §§ 77-5201 to 77-5215 - Beginning Farmer Tax Credit Act Neb. Rev. Stat. §§ 77-5701 to 77-5735 - Nebraska Advantage Act Neb. Rev. Stat. §§ 77-5901 to 77-5908 - Nebraska Advantage Microenterprise Tax Act Neb. Rev. Stat. §§ 77-6201 to 77-6204 - Nameplate Capacity Tax Neb. Rev. Stat. §§ 77-6701 to 77-6706 - Nebraska Property Tax Incentive Act Neb. Rev. Stat. §§ 77-6801 to 77-6846 - Imagine Nebraska Act Neb. Rev. Stat. §§ 77-7301 to 77-7305 - School District Property Tax Relief Act Article # Title Statutes Print Friendly Article 1. Definitions §§ 77-101 to 77-133 Searchable Article 2. Property Taxable, Exemptions, Liens §§ 77-201 to 77-212 Searchable Article 3. Department of Revenue §§ 77-360 to 77-3127 Searchable Article 4. Training and Certification of County Assessor §§ 77-414 to 77-422 Searchable Article 6. Assessment and Equalization of Railroad Property §§ 77-601- to 77-693 Searchable Article 7. Property Assessment Division §§ 77-701 to 77-709 Searchable Article 8. Public Service Entities §§ 77-801 to 77-804 Searchable Article 9. Insurance Companies §§ 77-907 to 77-918 Searchable Article 12. Personal Property, Where and How Listed §§ 77-1201 to 77-1250.05 Searchable Article 13. Assessment of Property §§ 77-1301 to 1395 Searchable Article 15. Equalization by County Board §§ 77-1501 to 77-1514 Searchable Article 16. Levy and Tax List §§ 77-1601 to 77-1634 Searchable Article 17. Collection of Taxes §§ 77-1701 to 77-1785 Searchable Article 18. Collection of Delinquent Real Property Taxes by Sale of Real Property §§ 77-1801 to 77-1863 Searchable Article 19. Collection of Delinquent Real Estate Taxes Through Court Proceedings §§ 77-1901 to 77-1941 Searchable Article 20. Inheritance Tax §§ 77-2001 to 77-2040 Searchable Article 22. Warrants §§ 77-2201 to 77-2215 Searchable Article 24. Miscellaneous Provisions §§ 77-2411 to 77-2420 Searchable Article 25. Affordable Housing Tax Credit Act §§ 77-2501 to 77-2508 Searchable Article 28. Unpaid Taxes on Governmental Property §§ 77-2801 to 77- 2809 Searchable Article 32. Land Reutilization Authority §§ 77-3201 to 77-3213 Searchable Article 34. Political Subdivisions, Budget Limitations §§ 77- 3401 to 77-3446 Searchable Article 35. Homestead Exemption §§ 77-3501 to 77-3530 Searchable Article 37. Mobile Homes §§ 77-3701 to 77-3710 Searchable Article 39. Uniform State Tax Lien Registration and Enforcement §§ 77-3901 to 77-3910 Searchable Article 41. Employment and Investment Growth Act §§ 77-4101 to 77-4113 Searchable Article 42. Property Tax Credit Act §§ 77-4209 to 77-4212 Searchable Article 44. Good Life Districts §§ 77- 4401 to 77-4430 Searchable Article 46. Revenue Forecasting §§ 77-4601 to 77-4603 Searchable Article 50. Tax Equalization and Review Commission Act §§ 77-5001 to 77-5031 Searchable Article 52. Beginning Farmer Tax Credit Act §§ 77-5201 to 77-5215 Searchable Article 57. Nebraska Advantage Act § 77-5701 to 77-5735 Searchable Article 59. Nebraska Advantage Microenterprise Tax Act § 77-5901 to 77-5908 Searchable Article 62. Nameplate Capacity Tax § 77-6201 to 77-6204 Searchable Article 67. Nebraska Property Tax Incentive Act § 77-6701 to 77-6706 Searchable Article 68. Imagine Nebraska Act § 77-6801 to 77-6846 Searchable Article 73. School District Property Tax Relief Act §77-7301 to 77-7305 Searchable
